Before version 7
osv - the class and class of the OpenERP descriptor, and the entire class (model) must inherit it to deploy the OpenERP module.
osv a class inside the OSV module on the OpenERP server that contains all the OpenERP properties, such as you see _column, _defaults and many other things like nameetc, so we must inherit our openerp model (class)
In version 7
ORM, short for Object-Relational Mapping, is a central part of OpenERP.
OpenERP Python. ORM - - - Python (PostgreSQL), , .
osv.osv orm.Model , - . models.Model.
8+
osv.osv --- > orm.Model --- > models.Model
osv.TransientModel --- > orm.TransientModel --- > models.TransientModel